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Keywords: goodwill impairments
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Journal Articles
Journal of the American Taxation Association (2023) 45 (2): 117–146.
Published: 01 September 2023
...Sarah Khalil; Miles Romney; Steven Utke ABSTRACT Using a setting with tax-deductible goodwill impairments, we examine how tax deductibility affects impairment decisions. Goodwill impairments are costly to firms, and managers generally attempt to avoid recording impairments. However, we propose...